Required information Use the following information for the Exercises below. [The following information applies to the questions displayed below.] During April, the first production department of a process manufacturing system completed its work on 375,000 units of a product and transferred them to the next department. Of these transferred units, 75,000 were in process in the production department at the beginning of April and 300,000 were started and completed in April. April's beginning inventory units were 60% complete with respect to materials and 40% complete with respect to conversion. At the end of April, 97,000 additional units were in process in the production department and were 80% complete with respect to materials and 30% complete with respect to conversion. Exercise 16-9 Weighted average: Costs assigned to output and inventories LO C2 The production department had $1,222,800 of direct materials and $800,574 of conversion costs charged to it during April. Also, its April beginning inventory of $228,296 consists of $180,260 of direct materials cost and $48,036 of conversion costs. 1. Compute the direct materials cost per equivalent unit for April. (Round "Cost per EUP" to 2 decimal places.) 2. Compute the conversion cost per equivalent unit for April. (Round "Cost per EUP" to 2 decimal places.) 3. Using the weighted-average method, assign April's costs to the department's output-specifically, its units transferred to the next department and its ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.)